Accounting for re-measurement

ABC plc has recently completed the acquisition of DEF Ltd. Part of the consideration, payable in cash, is contingent on sales achieved in each of the next two years. The entity is aware of the requirements in IFRS 3, Business Combinations, paragraph 58, to account for the contingent consideration in the consolidated financial statements but is unsure as to how to account for any re-measurement of the contingent consideration in its separate financial statements which are also prepared under IFRS and in which investments are recognised at cost.